Green Clover Inc. $($GCI$)$ reported before tax accounting income of $$600,000$ for the current year. In calculating the income tax liability, the following information was considered:

Life insurance proceeds on the death of the CEO.......................................$$260,000$

CCA in excess of depreciation..................................................................................$\mathrm{.}40,000$

Income tax instalment payments made during the year $($for the year$)...\mathrm{.}50,000$

Assuming a tax rate of $30\%,$ what amount should GCI report as a current tax liability on its year end balance sheet?